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Recognition for tax purposes of maintenance payments for children over the age of 25 years

Many students typically have part-time jobs whilst they are studying, e.g., in the restaurant and catering industry or in the area of events. Over the […]

News

Partnerships with option for corporation tax – Draft legislation has been put forward

The Federal Government presented a draft Act on the Modernisation of Corporation Tax Law on 17.3.2021. This also aims to internationalise corporation […]

News

Important changes resulting from the Third Coronavirus Tax-Related Assistance Act

On 5.3.2021, the Bundesrat (upper house of German parliament) passed the Third Coronavirus Tax-Related Assistance Act. A key aspect in terms of the […]

News

Coronavirus-induced suspension of VAT on in-kind donations

In-kind donations are generally subject to VAT if the items had been previously purchased with input tax deductions. It is therefore not uncommon that […]

Blog

Extension of easier access to short-time work

Companies that have introduced short-time work by 30 June 2021 can participate in the facilitations for access to short-time benefits. This is the […]

News

On the admissibility of coronavirus-induced rent reductions

In recent decisions on commercial lease agreements, two Higher Regional Courts (Oberlandesgericht, OLG) simultaneously ruled on adjustments made to […]

Blog

Easter 2021: Further extension of Covid 19 tax aid!

The Federal Ministry of Finance (BMF) announced further extensions of “Covid‑19” tax relief in a letter dated 18 March 2021. According to this letter, […]

Blog

Cross-border commuters and Covid 19: Applicable social security law

Commuters crossing borders who, due to the so-called ‘Covid restrictions’, are temporarily unable or only sporadically able to reach their place of […]

Blog

Special regulation due to the Covid 19 pandemic: Submission deadline for 2019 tax returns extended!

15 February 2021 marked the passing of a law extending the deadline for the submission of tax returns by tax advisors and the interest-free grace […]

News

Will coronavirus cause the home office to become a permanent establishment?

In view of the global pandemic, in some cases, employees are working exclusively from a home office (HO). If an employee lives in another country then […]

News

OECD guidance on the coronavirus implications for transfer pricing

It is essential for businesses that operate internationally to continuously examine the transfer pricing rules. New situations such as, in particular, […]

News

Adaptation of rental payments due to COVID-19-induced measures

To mitigate business closures during the pandemic, German lawmakers have decided to bolster the negotiation options of commercial tenants and lessees. […]

News

The 2020 Annual Tax Act – Important changes trelating to various types of tax and the tightening of criminal law for tax offences

On 18.12.2020, the Bundesrat (upper house of the German parliament) approved the 2020 Annual Tax Act. Its aim is to continue to alleviate the burdens […]

Blog

SARS-CoV-2 Occupational Health and Safety Regulation (Covid Occupational Health Regulation) launched

The Federal Government and federal states have agreed to extend the lockdown until 14 February 2021 and to further step up measures to fight […]

News

Unilateral imposition of short-time working in an individual employment relationship

Even if the pre-conditions for entitlement to the short-time working allowance have been satisfied it is only possible to unilaterally impose […]

News

Coronavirus effects for transfer prices – Reviewing and adjustment requirements

Multinational groups of companies have to grapple not just with the challenges of national tax law, but also the effects on their transfer pricing […]

Blog

What’s new at the end of 2020: Some Covid 19 tax assistance measures are to be extended!

On 1 December 2020, the website of the Federal Ministry of Finance announced the extension of relief measures for taxpayers directly and significantly […]

News

Recognition for tax purposes of TSS costs for cash register systems

The planned introduction on 1.1.2020 has already been postponed several times, initially, on account of technical impossibility and, subsequently, […]

Blog

New financial support measures due to the federal/federal state resolution of 28.10.2020 to combat the coronavirus pandemic

In order to compensate them for financial losses, the Federal Government will grant extraordinary economic aid for the undertakings, businesses, […]

News

EBITDAC – A new performance indicator in financial reports; its validity is however questionable

Over the course of 2020, most companies have been directly affected by the coronavirus pandemic, particularly during the lockdowns. To record the […]

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